8月22日，全省进一步全面深化改革工作推进会议暨全省改革办主任第三次会议在沈阳召开。会议 深入学习贯彻习近平总书记关于全面深化改革的重要论述，认真落实中央及省委改革要求，对全省重点 改革任务进行部署推动。省委常委、秘书长、省委改革办主任姜有为出席会议并讲话。 会议强调，要扎实推进标志性改革任务和重要国家级改革试点，围绕建立支持低空经济发展机制、 深化零基预算改革、开发区体制机制改革、公共资源交易改革、国企"三能"机制改革、职务科技成果赋 权改革、实施自贸试验区提升战略、数据要素综合试验区试点、"人工智能+"行动等重点任务，在完善 总体设计、健全配套制度、加强组织攻坚、推进探索创新等方面持续加大工作力度，学习借鉴先进地区 经验做法，加快形成一批具有辽宁辨识度的改革成果。 会议要求，要压实改革责任，充分发挥各级改革办、专项小组办公室、省直牵头部门职能作用，狠 抓改革任务落实，为打好打赢决胜之年决胜之战作出更大贡献。 会议指出，全省改革系统要进一步增强责任感紧迫感，坚持系统思维和问题导向，统筹推进各领域 改革，纵深推进重点领域和关键环节改革，切实增强改革效能，为辽宁全面振兴新突破提供强大动力。 ...

中国发展网讯记者郭建军报道当前，零基预算改革成为提升资金使用效率、强化资源统筹的重要抓手。 朔州市财政局以"三个坚持"引领撬动，推动零基预算改革走深走实，为财政资金的科学分配和高效使用 提供有力保障。 坚持"零基起点"，撬动预算改革。打破"基数+增长"固化模式，全部支出从零起步。锚定中央、省市决 策部署，立足当年地方可用财力，紧扣预算绩效导向，推动部门从"护盘子、争资金"转向"谋项目、重 绩效"。编制2025年预算时，落实党政机关厉行节约反对浪费、过"紧日子"要求，优先保障"三保"支 出，重点项目按需求、可行性及轻重缓急核定预算，坚决压减非刚性、非急需支出，切实做到"小钱小 气、大钱大方"。 坚持以标定支，夯实改革根基。全面梳理原有公用经费支出标准，结合厉行节约反对浪费、过"紧日 子"要求修订完善预算支出标准。规范物业费管理，出台《市直机关办公用房物业费预算编制规范和编 准》，核减超范围、超标准支出，2025年预算较上年节约513万。水电费按上年度实际支出据实列预 算，压减261万元。机关办公用房租赁以合同文本据实审核，清理违规租赁、租金虚高问题。 坚持绩效引领，激发改革动力。以公开透明为硬约束，全面推进预决 ...

Core Viewpoint - The article emphasizes the importance of a scientific fiscal and tax system as a guarantee for optimizing resource allocation, maintaining market unity, promoting social equity, and achieving long-term national stability [1] Group 1: Budget System Reform - The zero-based budgeting reform is a significant aspect of budget system reform, aiming to break the rigid pattern of "base + growth" and optimize fiscal expenditure structure [2] - The government has allocated 300 billion yuan in special bonds to support consumption upgrades, an increase of 150 billion yuan from the previous year, and 200 billion yuan for equipment updates, an increase of 50 billion yuan [2] - The budget reflects national strategies and policies, serving as a crucial support for modernizing the governance system and capabilities [3] Group 2: Tax System Reform - The personal income tax reform has shown positive progress, with 119 million taxpayers benefiting from special deductions, resulting in a 156.5% increase in tax reduction amounts from 116 billion yuan in 2020 to nearly 300 billion yuan this year [4][5] - The green tax system has been continuously improved during the "14th Five-Year Plan" period, generating 2.5 trillion yuan in revenue from environmental protection and resource taxes from 2021 to June this year [5][6] - The tax legal system has been enhanced, with 14 out of 18 existing tax types now having dedicated laws, improving the overall tax collection efficiency [6] Group 3: Central-Local Fiscal Relations - The reform plan for the division of fiscal responsibilities and expenditure responsibilities in the field of intellectual property will be implemented on January 1, 2024, covering seven aspects of management and service [7] - The reform of central-local fiscal relations is crucial for modern governance, with ongoing efforts to clarify responsibilities and improve transfer payment systems to promote regional coordination and equalization of public services [8]

新华社北京8月8日电 题：持续深化改革 加快建立现代财税体制 新华社记者申铖 科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障。 预算制度改革持续深化、税制改革取得积极进展、财政体制进一步健全……"十四五"时期，一系列财税 体制改革蹄疾步稳、向纵深推进，为促进经济社会持续健康发展、推进国家治理体系和治理能力现代化 提供了有力支撑。 深化预算制度改革 深化零基预算改革，是深化预算制度改革的一项重要内容。打破"基数+增长"的预算固化格局，进一步 优化财政支出结构……这场从"零"开始的改革，近年来在安徽、四川、甘肃等多地积极推进。 数据显示，2024年个税汇算中享受专项附加扣除的人数达1.19亿人，较2020年初次汇算增长55%，减税 金额增长156.5%，由2020年的1160亿元增加到今年近3000亿元。 预算体现国家的战略和政策，反映政府活动范围和方向，是推进国家治理体系和治理能力现代化的重要 支撑。"十四五"时期，一系列部署和举措扎实推进，我国预算制度改革向纵深推进。 安排超长期特别国债3000亿元支持消费品以旧换新，比上年增加1500亿元；安排超长期特别国债2000亿 ...

Core Viewpoint - The article emphasizes the importance of a scientific fiscal and tax system as a guarantee for optimizing resource allocation, maintaining market unity, promoting social equity, and achieving long-term national stability [1] Group 1: Budget System Reform - The zero-based budgeting reform is a significant aspect of deepening the budget system reform, breaking the traditional "base + growth" budgeting model to optimize fiscal expenditure structure [2] - The government has allocated 300 billion yuan in special bonds to support consumption upgrades, an increase of 150 billion yuan from the previous year, and 200 billion yuan for equipment updates, an increase of 50 billion yuan [2] - The budget reflects national strategies and policies, serving as a crucial support for advancing the modernization of the national governance system [2][3] Group 2: Tax System Reform - The personal income tax reform is a notable achievement in tax system reform, with 119 million individuals benefiting from special deductions in 2024, a 55% increase since 2020, leading to a reduction in tax payments from 116 billion yuan to nearly 300 billion yuan [4][5] - The green tax system has been continuously improved during the "14th Five-Year Plan" period, generating 2.5 trillion yuan in tax revenue from environmental protection and resource taxes from 2021 to June this year [5] - The tax legal system has been enhanced, with 14 out of 18 current tax types having established legal frameworks, covering most tax revenues [5] Group 3: Central-Local Fiscal Relationship - The reform plan for the division of fiscal responsibilities in the intellectual property sector will be implemented on January 1, 2024, clarifying responsibilities across seven areas [7] - The reform of transfer payment systems is ongoing, establishing mechanisms to promote high-quality development and enhance budget performance constraints [7] - The reform of the fiscal system below the provincial level has made substantial progress, aiming for a more reasonable allocation of responsibilities and a more balanced distribution of financial resources [7]

Core Viewpoint - The report on the 2024 provincial budget execution and financial audit highlights the overall positive performance of the provincial budget execution, while also identifying several challenges and areas for improvement in fiscal management and revenue generation [4][5]. Provincial Budget Execution - The provincial general public budget revenue is 97.57 billion yuan, achieving 96.3% of the budget, with a year-on-year decrease of 1.8% [2] - The total revenue, including central transfers and other sources, amounts to 990.37 billion yuan [2] - The provincial general public budget expenditure is 224.19 billion yuan, completing 85.5% of the budget, with an 8.3% increase compared to the previous year [2] - The total expenditure, including transfers and debt repayments, is 952.25 billion yuan, resulting in a carryover fund of 38.12 billion yuan [2] Government Fund Budget - The provincial government fund budget revenue is 13.19 billion yuan, exceeding the budget by 15.4%, with a total revenue of 46.92 billion yuan [2] - The expenditure is 1.608 billion yuan, completing 70% of the budget, leading to a carryover fund of 689 million yuan [2] State-owned Capital Budget - The provincial state-owned capital operating budget revenue is 3.13 billion yuan, achieving 125.3% of the budget, with a total revenue of 3.87 billion yuan [3] - The expenditure is 1.64 billion yuan, completing 70.6% of the budget, resulting in a carryover fund of 680 million yuan [3] Social Insurance Fund Budget - The provincial social insurance fund budget revenue is 622.72 billion yuan, achieving 101.1% of the budget, with a total revenue of 1,363.99 billion yuan [3] - The expenditure is 560.71 billion yuan, completing 99.2% of the budget, leading to a cumulative surplus of 791.1 billion yuan [3] Debt Management - The total local government debt at the end of 2024 is 2,402.89 billion yuan, with the provincial debt at 140.65 billion yuan, both within the approved limits [3] Recommendations for Improvement - The budget committee suggests enhancing budget management and execution, addressing issues such as revenue generation challenges and debt repayment pressures [5] - Recommendations include strengthening performance evaluation in budget management, improving the quality of budget preparation, and ensuring timely execution of budgetary policies [5][6][7][8]

Core Viewpoint - The article emphasizes the need for continuous reform in the fiscal and tax system to enhance the efficiency of fiscal governance and adapt to new economic realities [1] Group 1: Fiscal Policy Reforms - The Ministry of Finance is focusing on deepening fiscal and tax system reforms to better release fiscal governance efficiency [1] - There is a plan to develop opinions on establishing a modern budget system, which includes strengthening the integration and efficiency of budget management measures [1] - The enhancement of the fiscal transfer payment system aims to increase local financial autonomy [1] Group 2: Taxation Adjustments - The proposal includes advancing the collection of certain consumption taxes to local levels, which may optimize the tax structure [1] - There is an intention to improve the VAT refund policy for retained tax credits, aligning it with new business models [1] Group 3: Budget Management - The article highlights the importance of strengthening scientific management of finances, aiming for a more systematic, refined, standardized, and rule-of-law approach [1] - The Ministry of Finance is promoting zero-based budgeting reforms at the central department level to support local governments in implementing similar reforms [1]

Core Viewpoint - The implementation of zero-based budgeting reform is a significant task highlighted in the government work report, aiming to optimize budget allocation and enhance fiscal management at the grassroots level [1][2]. Group 1: Reform Progress and Achievements - Grassroots fiscal departments have begun to explore various implementation paths for zero-based budgeting, achieving notable results in several regions [2]. - In Taihe County, Jiangxi Province, the budget for 2025 has seen a reduction of 197 million yuan through the elimination of one-time and expired projects [2]. - Daya County in Yunnan Province has dynamically adjusted personnel expenditures, saving over 60 million yuan annually since 2024 [2]. - Linwu County in Hunan Province has cut expenditures by 14.84 million yuan by reassessing and canceling existing spending policies [2]. - A county-level fiscal department reported annual savings of approximately 14 million yuan by restructuring the fiscal expenditure standard system [2][3]. Group 2: Challenges Faced - Grassroots fiscal departments encounter conflicts between maintaining basic expenditures and promoting reform, with over 65% of expenditures allocated to rigid costs such as personnel salaries and social security [4]. - Legal and regulatory constraints in certain sectors, such as education and technology, hinder the flexibility needed for effective zero-based budgeting [4][5]. - The inertia to protect existing budgets leads to a rigid expenditure structure, complicating the implementation of budget cuts [5]. Group 3: Need for Supportive Measures - There is a call for improved legal frameworks and information technology infrastructure to support the zero-based budgeting reform [7]. - The lack of skills in cost-benefit analysis and performance indicator design among grassroots personnel hampers the reform process [7][8]. - Suggestions include adjusting the rigid linkage of statutory expenditures to fiscal revenues and allowing for the consolidation of similar funding sources to enhance budget flexibility [7]. Group 4: Technological Integration - Some regions are beginning to emphasize the importance of information technology in budget management, with initiatives like "AI+" being introduced to empower zero-based budgeting [8]. - The establishment of a centralized data hub for county-level fiscal data is recommended to facilitate real-time monitoring and analysis [8].

Core Viewpoint - The establishment of the AI Smart Review Platform in Xuzhou is set to enhance the zero-based budgeting reform 2.0, providing intelligent support for fiscal balance in key areas and promoting efficient budget management [1][2]. Group 1: AI Integration in Budget Management - Xuzhou's Finance Bureau has integrated AI technology into budget management, developing the "AI Smart Review Platform" to serve as a "smart engine" for zero-based budgeting reform [1]. - The platform captures key information such as project initiation basis, contracts, and personnel numbers, establishing a foundation of data for budget management [1]. Group 2: Optimization of Review Processes - The platform innovatively sets up an AI review parameter system with eight categories, where objective parameter scores account for 90%, allowing for quantifiable assessments of project necessity, importance, policy compliance, and execution [1][2]. - This approach aims to standardize evaluations and reduce discretionary space in budget reviews [1]. Group 3: Risk Prevention and Decision Support - The platform focuses on 15 critical areas, including personnel expenses and government procurement, using AI for in-depth audits and automatic alerts for any violations of standards or regulations [2]. - It offers comprehensive funding analysis and personalized reporting tools, enhancing decision-making efficiency for leadership [2]. Group 4: Future Development Plans - The Finance Bureau plans to explore more AI application scenarios, expanding the "AI+" initiative into broader and deeper areas of budget management, while continuously optimizing fiscal resource allocation [2].

Core Viewpoint - The article emphasizes the clarity of fiscal policy priorities for the second half of the year, focusing on the implementation of proactive fiscal measures to stabilize the economy and support employment, businesses, and market expectations [1][2]. Fiscal Policy Implementation - The government has introduced a more proactive fiscal policy, with a total new government debt scale of 11.86 trillion yuan this year, an increase of 2.9 trillion yuan compared to the previous year [2]. - From January to May, 6.29 trillion yuan of national bonds were issued, a year-on-year increase of 38.5%, while local government bonds reached 1.98 trillion yuan, up 36.6% [2]. Support for Employment and Livelihood - The fiscal work will focus on enhancing support for employment and expanding social welfare, with significant budget allocations for social security, education, and healthcare [3]. - In the first five months, social security and employment expenditures amounted to approximately 2 trillion yuan, education spending was around 1.7 trillion yuan, and healthcare spending was about 0.9 trillion yuan [3]. Debt Management and Risk Prevention - The report highlights the importance of managing local debt risks and ensuring the "three guarantees" (basic livelihood, wages, and operations) are met [4][5]. - In the first five months, 1.63 trillion yuan of refinancing bonds were issued to replace hidden debts, achieving 81.5% of the annual limit of 2 trillion yuan [5]. Fiscal Reform and Management - The article discusses ongoing fiscal management pilot programs aimed at improving the efficiency and effectiveness of fiscal governance [6]. - Zero-based budgeting reforms are being implemented to enhance resource allocation efficiency, with plans to shift certain tax collection responsibilities to local governments [7]. Quality of Development - The report calls for a focus on the quality of development, with increased support for education and technology, and the promotion of traditional industry upgrades and new industry growth [7].